MEMORANDUM AND ORDER
MAZZONE, District Judge.
The United States brought this action to enforce an administrative decision to recoup Medicare overpayments from the defendant nursing home. Bellevue Hospital, Inc. was a provider of medical services in 1967 and 1968 under Part A of Title XVIII of the Social Security Act, 42 U.S.C. §§ 1395c-1395i. As a "provider of services," 42
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